§ 4.16.190. Violations, infraction, misdemeanor.

In the exercise of the duties imposed upon the Tax Administrator hereunder, and acting through deputies or duly authorized representatives, the Tax Administrator shall examine or cause to be examined all parking stations in the city to ascertain whether the provisions of this Chapter have been complied with.

Any operator or other person who fails or refuses to register as herein required, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return, shall be guilty of a misdemeanor, and is punishable by a fine of not more than five hundred dollars ($500.00) or imprisonment in the county jail for a period of not more than six months or by both fine and imprisonment.

Any person required to make, render, sign or verify any report, who makes any false or fraudulent report, with intent to defeat or evade the determination of an amount due required by this Chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.

(Prior code § 5-31.18)